TABLE OF CONTENTS

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Part I – Audited Financial Statements

 Independent Auditor’s Report 1

 Statement of Management’s Responsibility for Financial Statements 3

 Condensed Statement of Financial Position 4
 Condensed Statement of Financial Performance 5
 Statement of Cash flows 6
 Statement of Changes in Net Assets/Equity 8
 Statement of Comparison of Budgeted and Actual Amounts 9
 Notes to Financial Statements 12

Part II – Observations and Recommendations

• Financial and Compliance Audit 58

• Value for Money Audit 69
• Gender and Development 76

Part III – Status of Implementation of Prior Years’ Audit Recommendations 78

Part IV – Annexes

 A – Detailed Statement of Financial Position by Fund

 B – Detailed Statement of Financial Performance by Fund
 C – Detailed Statement of Cash Flows by Fund
 D – Detailed Statement of Net Asset/ Equity
 E – Detailed Statement of Comparison of Budget and Actual Amount
 F – Pictures Showing the Waste Bins of the District Hospital
 G – Pictures Showing the Waste Disposal System of the District Hospitals
 H – Schedule of Unfilled Plantilla Positions
 I – Schedule of Contracts Subjected to OCM Profits
 J – Timelines of Procurement of SAAD Goods Through Alternative Method
 K – Timelines in the Conduct of Trainings- Scheduled vs Actual
 L – Timeline of Procurement of SAAD Goods Through Public Bidding
 M – Schedule of Engineering Overhead vis-à-vis Charges
 N – Schedule of Implementation of Gender and Development PPAs